Jayakumar And Co LLP

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: OC433969

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,083		2,552
Investment Properties	5		422,356		422,356

			425,439		424,908
CURRENT ASSETS
Debtors	6	78,685		8,978
Cash at bank and in hand		18,138		7,762

		96,823		16,740
Creditors: Amounts Falling Due Within One Year	7	(2,806 )		(2,294 )

NET CURRENT ASSETS (LIABILITIES)			94,017		14,446

TOTAL ASSETS LESS CURRENT LIABILITIES			519,456		439,354

NET ASSETS ATTRIBUTABLE TO MEMBERS			519,456		439,354

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		388,653		388,653
Other amounts		80,102		-

			468,755		388,653

Equity
Members' other interests
Other reserves		50,701		50,701

			50,701		50,701

			519,456		439,354

TOTAL MEMBERS' INTEREST
Amounts due from members			(82,335)		(15,578)
Loans and other debts due to members within one year			468,755		388,653
Members' other interests			50,701		50,701

			437,121		423,776

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Jayakumar And Co LLP

Statement of Financial Position (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Income Statement.

The financial statements were approved by the members on 15 July 2026 and were signed on their behalf by:

Mr Sinnathamby Jayakumar

Designated Member

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Jayakumar And Co LLP is a limited liability partnership, incorporated in England & Wales, registered number OC433969 . The Registered Office is 245 LONDON ROAD, EWELL EPSOM, SURREY, KT17 2BU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

25% on straight line basis

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the income statement.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 1 (2025: 1)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2025	3,077
Additions	1,300

As at 31 March 2026	4,377

...CONTINUED

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Jayakumar And Co LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	525
Provided during the period	769

As at 31 March 2026	1,294

Net Book Value
As at 31 March 2026	3,083

As at 1 April 2025	2,552

5. Investment Property

	2026
	£
Fair Value
As at 1 April 2025 and 31 March 2026	422,356

6. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	78,685	8,978

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	(1 )	(1 )
Other creditors	1,894	1,894
Taxation and social security	913	401

	2,806	2,294

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